{"id":10649,"date":"2024-02-11T23:53:09","date_gmt":"2024-02-11T16:53:09","guid":{"rendered":"https:\/\/www.hashmicro.com\/id\/blog\/?p=10649"},"modified":"2026-01-26T08:52:52","modified_gmt":"2026-01-26T01:52:52","slug":"pengertian-firma-adalah","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/id\/blog\/pengertian-firma-adalah\/","title":{"rendered":"Mengenal Apa itu Firma dan Bagaimana Cara Mendirikannya"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Dalam memulai suatu bisnis, ada beberapa jenis badan usaha yang dapat Anda pilih berdasarkan kebutuhan. Seperti perseroan terbatas (PT), perseroan komanditer (CV), firma, dan lainnya. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pemilihan badan usaha yang tepat tentunya akan sangat berpengaruh terhadap keberlanjutan finansial perusahaan Anda kedepannya. Anda tentunya dapat menggunakan s<\/span>istem <a href=\"https:\/\/www.hashmicro.com\/id\/software-erp-finance\">ERP untuk sektor keuangan<\/a> dari HashMicro yang dapat mengoptimalkan pengelolaan bisnis anda untuk bidang finansial perusahaan anda.<\/p>\n<p><span style=\"font-weight: 400;\">Salah satu badan usaha yang paling umum dan sering kita jumpai yaitu firma. Kata firma sendiri berasal dari bahasa Belanda, yaitu <\/span><i><span style=\"font-weight: 400;\">vennootschap onder<\/span><\/i><span style=\"font-weight: 400;\">. Yang artinya perserikatan dagang antara beberapa perusahaan.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Firma adalah suatu bentuk persekutuan badan usaha untuk menjalankan usaha antara dua orang atau lebih dengan nama usaha bersama. Setiap anggotanya memiliki tanggung jawab penuh atas perusahaan kedepannya. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mengacu pada pengertian badan usaha tersebut, akan kita bahas lebih lanjut mengenai ciri-ciri, syarat, jenis badan usaha firma beserta kelebihan dan kekurangannya.<\/span><\/p>\n\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tDaftar Isi:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Daftar Isi<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<style>\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor:#000;\r\n\t\tmargin-bottom: 10px;\r\n\t\ttransition:all 0.2s ease-in-out;\r\n\t\tfont-size:15px\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#list_toc_float li a{margin-bottom:0px}\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width:768px){\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t \/* custom scrollbar style *\/\r\n::-webkit-scrollbar {\r\n    width: 7px;\r\n}\r\n::-webkit-scrollbar-track {\r\n    background: #d7a2a4;\r\n}\r\n::-webkit-scrollbar-thumb {\r\n    background: #b1252d;\r\n    border-radius: 15px;\r\n}\t\t\r\n\r\n<\/style>\r\n\r\n<script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\t\/\/ Fungsi untuk menangani klik pada semua elemen <a> dengan href yang dimulai dengan #\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst targetId = this.getAttribute('href').substring(1);\r\n\t\t\tconst targetElement = document.getElementById(targetId);\r\n\r\n\t\t\tif (targetElement) {\r\n\t\t\t\tconst headerHeight = document.querySelector('#toc .header').offsetHeight;\r\n\t\t\t\tconst navbarHeight = document.getElementById('tdi_34') ? document.getElementById('tdi_34').offsetHeight : 0;\r\n\t\t\t\tconst windowHeight = window.innerHeight;\r\n\t\t\t\tconst targetOffset = targetElement.offsetTop;\r\n\t\t\t\tconst scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight) - navbarHeight - 40;\r\n\r\n\t\t\t\twindow.scrollTo({\r\n\t\t\t\t\ttop: scrollTo,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua elemen <a> di toc-list dan list-toc\r\n\t\tconst titleLinks = document.querySelectorAll('#toc-list a, #list_toc a');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t});\r\n<\/script>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\n\/\/ document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/   const toc = document.querySelector('#toc');\r\n\/\/   const footer = document.querySelector('.td-footer-template-wrap');\r\n\/\/   const tocParent = toc.parentElement;\r\n\/\/   const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n\/\/   const tocHeight = toc.offsetHeight;\r\n\/\/   const triggerPoint = divTop + tocHeight + 700;\r\n\/\/   const footerHeight = footer.offsetHeight;\r\n\/\/   const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n\/\/   const phtoc = document.querySelector('#placeholder-toc');\r\n\/\/   const headers = document.querySelectorAll('.td-post-content h2');\r\n\/\/   const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\/\/ \tconst panel2 = document.querySelector(\"#toc .list\");\r\n\/\/ \tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n\/\/   let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n\/\/   \/\/ Function to handle scroll and add\/remove .sticky class\r\n\/\/   function handleScroll() {\r\n\/\/     const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n\/\/     let currentHeader = '';\r\n\r\n\/\/     \/\/ Highlight user progress as the heading comes\r\n\/\/     headers.forEach(header => {\r\n\/\/ \t\tconst headerTop = header.offsetTop;\r\n\/\/ \t\tconst headerHeight = header.clientHeight;\r\n\/\/ \/\/ \t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \/\/ \t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \/\/ \t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\/\/ \/\/ \t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \/\/ \t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\/\/ \/\/ \t\t\tif(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t\ttocTitle.textContent = 'Daftar Isi';\r\n\/\/ \/\/ \t\t\t}\r\n\/\/ \/\/ \t\t}\r\n\/\/ \t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\ttocTitle.textContent = 'Daftar Isi'; \/\/ Selalu pertahankan judul ini di mobile\r\n\/\/ \t\t} else {\r\n\/\/ \t\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\/\/ \t\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\/\/ \t\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\t\ttocTitle.textContent = currentHeaderText;\r\n\/\/ \t\t\t\tcurrentHeader = currentHeaderId;\r\n\/\/ \t\t\t}\r\n\/\/ \t\t}\r\n\/\/ \t});\r\n\r\n\/\/     navLinks.forEach(link => {\r\n\/\/       link.classList.remove('active');\r\n\/\/       if(currentHeader != '') {\r\n\/\/ \t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\/\/ \t\t\t  link.classList.add('active');\r\n\/\/ \t\t  }\r\n\/\/ \t  }\r\n\/\/     });\r\n\/\/ \/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/ \/\/         toc.style.display = 'block';\r\n\/\/ \/\/ \t}else{\r\n\/\/ \/\/         toc.style.display = 'none';\r\n\/\/ \/\/ \t}\r\n\/\/     \/\/ Update TOC title if sticky\r\n\/\/     if (windowTop > triggerPoint) {\r\n\/\/       if (!toc.classList.contains('sticky')) {\r\n\/\/         phtoc.style.display = \"block\";\r\n\/\/         toc.classList.add('sticky');\r\n\/\/         toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/         toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/         toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\tpanel2.style.height = '0px';\r\n\/\/ \t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t  if(window.innerWidth < 767){\r\n\/\/ \/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar Isi'; \/\/ Reset title\r\n\/\/        \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\/\/ \t\t  }\r\n\/\/       }\r\n\/\/       if (currentHeader) {\r\n\/\/ \/\/         console.log(\"activeLink:\", activeLink);\r\n\/\/         if (activeLink) {\r\n\/\/ \/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n\/\/           tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n\/\/         }\r\n\/\/       }\r\n\/\/     } else {\r\n\/\/       toc.classList.remove('sticky');\r\n\/\/       phtoc.style.display = \"none\";\r\n\/\/       toc.style.width = 'unset'; \/\/ Reset to original width\r\n\/\/       toc.style.backgroundColor = \"#FFF\";\r\n\/\/       tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\/\/ \t\ticon.style.transform = \"rotate(180deg)\";\r\n\/\/     }\r\n\/\/   }\r\n\r\n\/\/     \/\/ Attach the scroll event listener to the window\r\n\/\/     window.addEventListener('scroll', handleScroll);\r\n\r\n\/\/     \/\/ Initial call to handleScroll to set the correct state on load\r\n\/\/     handleScroll();\r\n\/\/ });\r\n\t\r\n\/\/ \t\/\/ Open toggle TOC\r\n\/\/ \t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\/\/ \t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\/\/ \t\tvar toc = document.querySelector(\"#toc\");\r\n\/\/ \t\tvar icon = document.querySelector(\".toc-icon\");\r\n\/\/ \t\tconst tocTitle = document.querySelector('#toc-title');\r\n\/\/ \t\tconst tocs = document.querySelector('#toc.sticky');\r\n\/\/  \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\/\/ \t\t  tocHeader.addEventListener(\"click\", function() {\r\n\/\/ \t\t\tvar panel = this.nextElementSibling;\r\n\/\/ \t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\/\/ \t\t\t\tif(window.innerWidth > 768){\r\n\/\/ \t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\/\/ \t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t\t}\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\/\/ \t\t\t} else {\r\n\/\/ \t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t  tocTitle.textContent = 'Daftar isi'; \/\/ Reset title\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '24px';\r\n\/\/ \t\t\t \tif(window.innerWidth < 767){\r\n\/\/ \t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\/\/ \t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\/\/ \t\t\t\t}\r\n\/\/ \t\t\t}\r\n\/\/ \t\t  });\r\n\r\n\/\/ \t\t  \/\/ Close TOC when a link inside it is clicked\r\n\/\/ \t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\/\/ \t\t  tocLinks.forEach(function(link) {\r\n\/\/ \t\t\tlink.addEventListener(\"click\", function() {\r\n\/\/ \t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\/\/ \t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\/\/ \t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\/\/ \t\t\t});\r\n\/\/ \t\t  });\r\n\/\/ \t\t});\r\n\r\n\/\/ START new JS for ToC improvements\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 1750;\r\n\tconsole.log(triggerPoint)\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight*3;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n  \r\n  const panel2 = document.querySelector(\"#toc .list\");\r\n  const icon = document.querySelector(\".toc-icon\");\r\n  const tocTitle = document.querySelector('#toc-title');\r\n\r\n  let activeLink = null;\r\n  let userClosedTOC = false; \/\/ Flag user menutup TOC\r\n\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Update TOC title sesuai header yang terlihat\r\n    headers.forEach(header => {\r\n      const headerTop = header.offsetTop;\r\n      const headerHeight = header.clientHeight;\r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n      } else {\r\n        if (window.scrollY >= (headerTop - headerHeight + 1750)) {\r\n          const currentHeaderId = header.getAttribute('id');\r\n          const currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n          tocTitle.textContent = currentHeaderText;\r\n          currentHeader = currentHeaderId;\r\n        }\r\n      }\r\n    });\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader && link.getAttribute('href').includes(currentHeader)) {\r\n        link.classList.add('active');\r\n      }\r\n    });\r\n\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`;\r\n        toc.style.backgroundColor = \"#FFF\";\r\n        \/\/ Saat sticky, TOC otomatis tertutup\r\n        panel2.style.height = '0px';\r\n        icon.style.transform = \"rotate(180deg)\";\r\n        userClosedTOC = true; \/\/ Set flag supaya tidak terbuka saat scroll\r\n      }\r\n      \r\n      if(window.innerWidth < 767){\r\n        tocTitle.textContent = 'Daftar Isi'; \r\n        toc.style.width = '150px';\r\n      }\r\n\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset';\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Daftar isi'; \r\n\r\n      \/\/ Kembalikan panel jika user belum menutup manual\r\n      if(!userClosedTOC) {\r\n        panel2.style.height = panel2.scrollHeight + \"px\";\r\n        icon.style.transform = \"rotate(0deg)\";\r\n      }\r\n    }\r\n  }\r\n\r\n  window.addEventListener('scroll', handleScroll);\r\n  handleScroll();\r\n\r\n  \/\/ Toggle TOC saat user klik\r\n  const tocHeader = document.querySelector(\"#toc .header\");\r\n  tocHeader.addEventListener(\"click\", function() {\r\n    const panel = panel2;\r\n    if (panel.style.height !== '0px') {\r\n      panel.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    } else {\r\n      panel.style.height = panel.scrollHeight + \"px\";\r\n      icon.style.transform = \"rotate(0deg)\";\r\n      userClosedTOC = false;\r\n    }\r\n  });\r\n\r\n  \/\/ Close TOC saat link diklik\r\n  document.querySelectorAll(\"#toc .list a\").forEach(link => {\r\n    link.addEventListener(\"click\", function() {\r\n      panel2.style.height = '0px';\r\n      icon.style.transform = \"rotate(180deg)\";\r\n      userClosedTOC = true;\r\n    });\r\n  });\r\n});\r\n\/\/ END new JS for ToC improvements\r\n\r\n\t\r\n\/\/ \tmake the heading at the center of the viewport\r\n\/\/ \tdocument.addEventListener('DOMContentLoaded', function() {\r\n\/\/     \/\/ Add click event listener to all links in the TOC list\r\n\/\/     document.querySelectorAll('#toc-list a').forEach(anchor => {\r\n\/\/         anchor.addEventListener('click', function (e) {\r\n\/\/             e.preventDefault(); \/\/ Prevent the default behavior of jumping to the anchor\r\n\/\/ \/\/ \t\t\tconsole.log(\"prevent default\");\r\n\/\/             const targetId = this.getAttribute('href').substring(1); \/\/ Get the ID of the target element\r\n\/\/             const targetElement = document.getElementById(targetId); \/\/ Get the target element\r\n\r\n\/\/             if (targetElement) {\r\n\/\/                 const headerHeight = document.querySelector('#toc .header').offsetHeight; \/\/ Get the height of the fixed header\r\n\/\/                 const windowHeight = window.innerHeight; \/\/ Get the height of the viewport\r\n\/\/                 const targetOffset = targetElement.offsetTop; \/\/ Get the top offset of the target element\r\n\/\/                 const scrollTo = targetOffset + (windowHeight \/ 2) + (headerHeight); \/\/ Calculate the scroll position to center the target element\r\n\r\n\/\/                 \/\/ Scroll to the calculated position smoothly\r\n\/\/                 window.scrollTo({\r\n\/\/                     top: scrollTo,\r\n\/\/                     behavior: 'smooth'\r\n\/\/                 });\r\n\/\/             }\r\n\/\/         });\r\n\/\/     });\r\n\/\/ });\r\n<\/script>\r\n\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } \r\n\t\t  else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        \/\/ Mengambil semua elemen h2 dan h3\r\n\t\tconst elements = document.querySelectorAll('.td-post-content h2');\r\n\r\n\t\t\tfunction newFormatId(text) {\r\n\t\t\t\tif(text.toLowerCase() === \"key takeaways\") {\r\n\t\t\t\t\treturn;\r\n\t\t\t\t}\r\n\t\t\t\t\r\n\t\t\t\tconst result = text.toLowerCase()\r\n\t\t\t\t.trim()\r\n\t\t\t\t.replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n\t\t\t\t.replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n\t\t\t\treturn result;\r\n\t\t\t}\r\n\t\r\n\t\telements.forEach(element => {\r\n\t\t\tif (element.tagName === 'H2') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h2\r\n\t\t\t\tif (element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Kalau Key Takeaways, jangan dimasukin\r\n\t\t\t\theadings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n\t\t\t} else if (element.tagName === 'H3') {\r\n\t\t\t\tconst id = newFormatId(element.textContent); \/\/ Hasilkan ID baru\r\n\t\t\t\telement.id = id; \/\/ Tetapkan ID ke elemen h3\r\n\t\t\t\tif (headings.length > 0) {\r\n\t\t\t\t\theadings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t});\r\n       \/\/ Membuat list HTML dari objek headings\r\n\t\tconst ul = document.getElementById('list_toc');\r\n\t\tlet currentUl = ul;\r\n\t\theadings.forEach(heading => {\r\n\t\t\tconst li = document.createElement('li');\r\n\t\t\tconst a = document.createElement('a');\r\n\t\t\ta.textContent = heading.title;\r\n\t\t\ta.href = `#${heading.id}`; \/\/ Gunakan ID yang baru dihasilkan\r\n\t\t\tli.appendChild(a);\r\n\r\n\t\t\tif (heading.level === 'h2') {\r\n\t\t\t\tcurrentUl = li;\r\n\t\t\t\tul.appendChild(li);\r\n\t\t\t} else if (heading.level === 'h3') {\r\n\t\t\t\tif (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n\t\t\t\t\tconst nestedUl = document.createElement('ul');\r\n\t\t\t\t\tcurrentUl.appendChild(nestedUl);\r\n\t\t\t\t\tcurrentUl = nestedUl;\r\n\t\t\t\t}\r\n\t\t\t\tcurrentUl.appendChild(li);\r\n\t\t\t}\r\n\r\n\t\t\tcreateNestedList(li, heading.children);\r\n\t\t});\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc'\r\n\t\tconst ulFloat = document.getElementById('list_toc');\r\n\r\n\t\t\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc'\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\r\n\t\t\/\/ Tambahkan isi yang telah didapatkan dari 'list_toc' ke ul dengan id 'list_toc_float'\r\n\t\tulToc.append(...clonedChildren);\r\n\r\n\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n\t\tfunction getNavbarHeight() {\r\n\t\t\tconst navbar = document.getElementById('tdi_34');\r\n\t\t\treturn navbar ? navbar.offsetHeight : 0;\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menambahkan offset posisi scroll\r\n\t\tfunction scrollToElementWithOffset(elementId) {\r\n\t\t\tconst element = document.getElementById(elementId);\r\n\t\t\tif (element) {\r\n\t\t\t\tconst offset = getNavbarHeight();\r\n\t\t\t\tconst elementPosition = element.getBoundingClientRect().top;\r\n\t\t\t\tconst offsetPosition = elementPosition - offset - 40;\r\n\r\n\t\t\t\twindow.scrollBy({\r\n\t\t\t\t\ttop: offsetPosition,\r\n\t\t\t\t\tbehavior: 'smooth'\r\n\t\t\t\t});\r\n\t\t\t}\r\n\t\t}\r\n\r\n\t\t\/\/ Fungsi untuk menangani klik pada tautan judul\r\n\t\tfunction handleTitleClick(event) {\r\n\t\t\tevent.preventDefault();\r\n\t\t\tconst href = event.target.getAttribute('href').substr(1);\r\n\t\t\tscrollToElementWithOffset(href);\r\n\t\t}\r\n\r\n\t\t\/\/ Tambahkan event listener untuk semua tautan judul\r\n\t\tconst titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n\t\ttitleLinks.forEach(link => {\r\n\t\t\tlink.addEventListener('click', handleTitleClick);\r\n\t\t});\r\n\t\t\r\n\t});\r\n    <\/script> -->\r\n\n<h2 id=\"syarat\"><b>Syarat dalam Mendirikan Firma\u00a0<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-10651 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/200407-badn-usaha-1024x702-1.jpg\" alt=\"firma addalah\" width=\"1024\" height=\"702\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/200407-badn-usaha-1024x702-1.jpg 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/200407-badn-usaha-1024x702-1-300x206.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/200407-badn-usaha-1024x702-1-768x527.jpg 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/200407-badn-usaha-1024x702-1-150x103.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/200407-badn-usaha-1024x702-1-218x150.jpg 218w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/10\/200407-badn-usaha-1024x702-1-696x477.jpg 696w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Jika ingin mendirikan badan usaha tersebut, terdapat beberapa persyaratan yang harus Anda penuhi berdasarkan dasar hukum pendirian badan usaha. Syarat tersebut antara lain:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">1. Minimal anggota firma yaitu dua orang\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Syarat utama untuk mendirikan badan usaha ini adalah memiliki minimal dua orang pendiri. Apabila Anda ingin mendirikan badan usaha hanya oleh satu orang saja, kami lebih merekomendasikan untuk mendirikan sebuah usaha dagang (UD).<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2. Memiliki nama badan usaha yang akan didaftarkan menjadi firma<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Firma tidak dapat diputuskan oleh hanya satu orang dalam suatu perusahaan. Jadi, harus ada kesepakatan antara beberapa orang yang berada dalam persekutuan. Bila perlu, lakukan diskusi dan ambil keputusan terbuka terkait nama firma yang tepat.\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">3. Terdapat badan pengurus dan anggota yang aktif terlibat dalam firma<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"font-weight: 400;\">Dalam menjalankannya, pengurus harus memiliki divisi serta tugas dan tanggung jawabnya masing-masing. Hal ini agar kegiatan operasional serta manajemen badan usaha dapat berjalan lebih baik dan terstruktur. Oleh sebab itu, sangat penting untuk menentukan posisi keanggotaan yang tepat bagi setiap pihak.\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">4. Memiliki <\/span><span style=\"font-weight: 400;\">tujuan usaha yang jelas dan spesifik<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Saat mendirikannya, tentunya Anda perlu memikirkan tujuan yang jelas akan perusahaan tersebut. Tanpa adanya tujuan, perusahaan tidak dapat berjalan dan berkembang. Oleh sebab itu, setiap anggota harus mengetahui secara jelas dan spesifik mengenai tujuan dari berdirinya usaha tersebut.\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">5. Lokasi domisili perusahaan firma telah ditentukan<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Lokasi domisili perusahaan atau tempat usaha sudah harus Anda tentukan sebelum pendirian badan usaha tersebut. Sebab, domisili tersebut akan menjadi alamat tempat usaha yang akan Anda daftarkan pada akta pendirian badan usaha nantinya.\u00a0<\/span><\/p>\n<h2 id=\"ciri\"><b>Ciri-ciri dari Badan Usaha Firma\u00a0<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-38363 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/perusahaan-sekuritas2-scaled.jpg\" alt=\"Perusahaan sekuritas atau yang juga Anda kenal sebagai perusahaan efek adalah sebuah perseroan yang menyediakan jasa penyelesaian transaksi efek.\" width=\"2048\" height=\"1024\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/perusahaan-sekuritas2-scaled.jpg 2048w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/perusahaan-sekuritas2-300x150.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/perusahaan-sekuritas2-1024x512.jpg 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/perusahaan-sekuritas2-768x384.jpg 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/perusahaan-sekuritas2-1536x768.jpg 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/perusahaan-sekuritas2-150x75.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/perusahaan-sekuritas2-696x348.jpg 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/perusahaan-sekuritas2-1068x534.jpg 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/perusahaan-sekuritas2-1920x960.jpg 1920w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/09\/perusahaan-sekuritas2-840x420.jpg 840w\" sizes=\"auto, (max-width: 2048px) 100vw, 2048px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Badan usaha ini dapat kita pahami lebih lanjut dengan melihat ciri-cirinya. Dengan memahami ciri-ciri tersebut, Anda dapat mengetahui badan usaha apa yang termasuk jenis firma. Berikut beberapa ciri yang dapat Anda ketahui, yaitu:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">1. Menggunakan nama yang disetujui bersama<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Dalam membangun sebuah firma, pemilihan nama yang tepat sangatlah penting. Karena badan usaha ini terdiri dari banyak anggota yang saling berpengaruh, maka nama dalam setiap kegiatan harus berasal dari nama yang telah anggota setujui bersama.\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2. Anggota aktif dalam mengelola perusahaan<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Badan usaha ini umumnya memiliki anggota yang aktif dalam mengelola perusahaan. Hal ini karena setiap anggota memiliki tanggung jawab penuh terhadap perusahaan. Adapun keaktifan dan kerja sama yang baik dari setiap anggota akan mempengaruhi perkembangan perusahaan tersebut.\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">3. Tanggungjawab kewajiban tidak terbatas<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Jika perusahaan memiliki utang yang harus segera dibayar, maka anggotanya harus siap mengeluarkan dana pribadinya untuk membayar utang tersebut. Dengan demikian, utang tersebut menjadi tanggung jawab bersama.\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">4. Memiliki jangka waktu yang terbatas<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pendirian badan usaha ini umumnya memiliki umur yang terbatas. Artinya, badan usaha ini akan bubar secara hukum apabila terdapat anggota yang keluar. Namun, badan usaha tersebut dinyatakan masih beroperasi apabila ada anggota baru yang bergabung.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">5. Laba dan rugi terbagi atas jumlah partisipasi<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Seluruh keuntungan maupun kerugian terbagi secara proporsional sesuai keaktifan anggota. Setiap anggota berhak memperoleh pembagian laba persekutuan firma. Maka, seluruh ketentuan pembagian laba dan rugi ini harus tercantum secara rinci dalam akta pendirian badan usaha. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Anda dapat mengelola data-data penting di satu lokasi terpusat sehingga memudahkan akses bagi siapa saja yang membutuhkannya. Oleh karena itu, anda membutuhkan<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-manajemen-dokumen\"> sistem manajemen dokumen<\/a> kami yang akan menjamin keamanan dokumen Anda dengan enkripsi berlapis.<\/span><\/p>\n<h2 id=\"jenis\"><b>Jenis-jenis Badan Usaha Firma<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-42586 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/kerja-samajpeg-20210316014009.jpeg\" alt=\"Jenis-jenis Badan Usaha Firma\" width=\"700\" height=\"465\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/kerja-samajpeg-20210316014009.jpeg 700w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/kerja-samajpeg-20210316014009-300x199.jpeg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/kerja-samajpeg-20210316014009-150x100.jpeg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/kerja-samajpeg-20210316014009-696x462.jpeg 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2022\/03\/kerja-samajpeg-20210316014009-632x420.jpeg 632w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>Terdapat berbagai jenis firma yang perlu Anda ketahui. Adapun masing-masing jenis badan usaha tersebut menawarkan layanan atau produk yang berbeda. Berikut beberapa jenis firma yang dapat Anda temui, antara lain:<\/p>\n<h3><span style=\"font-weight: 400;\">1. Dagang (<\/span><a href=\"https:\/\/www.hashmicro.com\/id\/project-based-erp\"><i><span style=\"font-weight: 400;\">trading partnership<\/span><\/i><\/a><span style=\"font-weight: 400;\">)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Badan usaha dagang bergerak untuk menjalankan usaha pada industri perdagangan. Kegiatan utamanya yaitu pembelian dan penjualan barang. Contohnya seperti perusahaan Nike, Diadora, Crocs, dan lain sebagainya.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2. Non-dagang (jasa)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Firma non-dagang bergerak untuk menjalankan usaha pada industri jasa dan fokus pada penjualan jasa berdasarkan keahlian. Contohnya seperti firma hukum (konsultan hukum) dan akuntansi (kantor akuntan publik).<\/span><\/p>\n<style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n\t.cta-in-article a {\r\n\t\tfont-size: 0px !important;\r\n\t\tcolor: #fff; \r\n\t\tpadding: 0px !important; \r\n\t\tborder-radius: 0px !important; \r\n\t\tdisplay: block !important; \r\n\t\ttext-decoration: none; \r\n\t}\r\n\t\r\n\t.cta-in-article {\r\n\t\tmargin: 0px !important;\r\n\t\tpadding: 0px !important;\r\n\t\tbox-shadow: none !important;\r\n\t}\r\n\t\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/id\/offer\/download-skema-harga-software-erp?blog&utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.Skema-Harga-web-resized.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width=\"372\" height=\"465\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2025\/10\/02.-Skema-Harga-Mobile-372px.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\n<h3><span style=\"font-weight: 400;\">3. Umum (<em>g<\/em><\/span><i><span style=\"font-weight: 400;\">eneral partnership<\/span><\/i><span style=\"font-weight: 400;\">)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Dalam jenis badan usaha ini, seluruh anggota memiliki kekuasaan yang tak terbatas. Mereka bertanggung jawab atas operasional serta utang piutang perusahaan.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">4. Terbatas (<em>l<\/em><\/span><i><span style=\"font-weight: 400;\">imited partnership<\/span><\/i><span style=\"font-weight: 400;\">)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Berbeda dengan firma umum, seluruh anggota dalam firma terbatas ini tidak memiliki kekuasaan yang bebas. Sehingga, tanggung jawab dan kewajiban anggotanya terbatas.<\/span><\/p>\n<h2 id=\"kelebihan\"><b>Kelebihan Badan Usaha Firma<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-13960 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/etos2Bkerja.jpg\" alt=\"manfaat etos kerja\" width=\"626\" height=\"417\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/etos2Bkerja.jpg 626w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/etos2Bkerja-300x200.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/11\/etos2Bkerja-150x100.jpg 150w\" sizes=\"auto, (max-width: 626px) 100vw, 626px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Sebelum membangun sebuah firma, sangat penting untuk mengetahui kelebihan dan kekurangan dari badan usaha tersebut. Seperti halnya badan usaha yang lain, pendirian firma juga memiliki beberapa kelebihan, yang dapat memudahakan Anda dalam membangun dan mengelolanya. Berikut ini beberapa kelebihan dari badan usaha ini:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Prosedur pendirian badan usaha yang cenderung tidak sulit.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Modal awal terbilang besar karena berasal dari gabungan setiap anggota yang tergabung dalam badan usaha ini.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pembagian keuntungan berdasarkan modal awal yang disetor sehingga sistemnya menyerupai penanaman saham. Perbedaannya, setiap anggota yang menanamkan modal berhak aktif untuk mengelola jalannya perusahaan.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pengelolaan manajemen badan usaha lebih efektif karena adanya pembagian tugas yang jelas pada setiap struktur organisasinya.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Kemudahan untuk mendapatkan pinjaman modal yang besar karena adanya akta notaris\u00a0<\/span><\/li>\n<\/ol>\n<h2 id=\"kekurangan\"><b>Kekurangan Badan Usaha Firma\u00a0<\/b><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-13403 size-full\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/09\/MSAT-Feb-2021-360-scaled-1-scaled.jpg\" alt=\"Seorang perempuan sedang multitasking di ruangan kerjanya\" width=\"2048\" height=\"1366\" srcset=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/09\/MSAT-Feb-2021-360-scaled-1-scaled.jpg 2048w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/09\/MSAT-Feb-2021-360-scaled-1-300x200.jpg 300w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/09\/MSAT-Feb-2021-360-scaled-1-1024x683.jpg 1024w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/09\/MSAT-Feb-2021-360-scaled-1-768x512.jpg 768w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/09\/MSAT-Feb-2021-360-scaled-1-1536x1024.jpg 1536w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/09\/MSAT-Feb-2021-360-scaled-1-150x100.jpg 150w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/09\/MSAT-Feb-2021-360-scaled-1-696x464.jpg 696w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/09\/MSAT-Feb-2021-360-scaled-1-1068x712.jpg 1068w, https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2021\/09\/MSAT-Feb-2021-360-scaled-1-1920x1280.jpg 1920w\" sizes=\"auto, (max-width: 2048px) 100vw, 2048px\" \/><\/p>\n<p>Di samping adanya kelebihan, suatu firma juga memiliki beberapa kekurangan. Untuk itu, Anda harus mengetahui berbagai kekurangan, agar dapat mengatur perencanaan dalam menghadapi tantangan tersebut. Berikut beberapa kekurangan dari badan usaha ini, antara lain:<\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Seluruh anggota badan usaha bertanggung jawab terhadap utang perusahaan.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tidak terdapat pemisahan antara hak kepemilikan dengan aset perusahaan.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Kemungkinan timbulnya konflik lebih tinggi karena dijalankan oleh lebih dari satu orang.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Jika mengalami kebangkrutan, maka kekayaan dan aset pribadi bisa menjadi barang sitaan untuk menjamin kerugian perusahaan.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Apabila ada anggota yang mengalami kerugian atau terseret masalah hukum, maka semua anggota lain harus menanggungnya.<\/span><\/li>\n<\/ol>\n<h2 id=\"Kesimpulan\"><b>Kesimpulan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Firma merupakan badan usaha yang terdiri dari beberapa orang. Walaupun wewenang setiap anggota yang terlibat tak terbatas, namun terdapat risiko yang tidak kalah besar. Untuk itu, Anda perlu memahami secara lebih dalam jika ingin mendirikan firma atau badan usaha tertentu.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam pembentukan suatu usaha apapun, Anda pastinya perlu membuat laporan keuangan yang baik. Software akuntansi dapat membantu memastikan pencatatan yang lebih rapi dan akurat. Dengan begitu, operasional perusahaan Anda akan berjalan lebih efektif dan efisien. Jika perusahaan Anda sering mengalami kesulitan dalam pembuatan laporan keuangan secara manual, Anda dapat menggunakan bantuan <\/span><a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi\"><span style=\"font-weight: 400;\">Sistem Akuntansi dari Hashmicro<\/span><\/a><span style=\"font-weight: 400;\">. Dengan begitu, profitabilitas perusahaan Anda akan lebih meningkat karena penghitungan <\/span><i><span style=\"font-weight: 400;\">budget <\/span><\/i><span style=\"font-weight: 400;\">yang lebih tepat dan akurat.<\/span><\/p>\n<a href=\"https:\/\/www.hashmicro.com\/id\/sistem-akuntansi?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/id\/blog\/wp-content\/uploads\/2026\/01\/accounting-definitive-m.webp\" alt=\"Accounting_Definisi\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<p><span style=\"font-weight: 400;\">Artikel terkait:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><a href=\"https:\/\/www.hashmicro.com\/id\/blog\/sistem-informasi-sekolah\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Memahami Perusahaan Multinasional| Definisi, Karakteristik, Manfaat, dan Contoh<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Dalam memulai suatu bisnis, ada beberapa jenis badan usaha yang dapat Anda pilih berdasarkan kebutuhan. Seperti perseroan terbatas (PT), perseroan komanditer (CV), firma, dan lainnya. Pemilihan badan usaha yang tepat tentunya akan sangat berpengaruh terhadap keberlanjutan finansial perusahaan Anda kedepannya. Anda tentunya dapat menggunakan sistem ERP untuk sektor keuangan dari HashMicro yang dapat mengoptimalkan pengelolaan [&hellip;]<\/p>\n","protected":false},"author":222,"featured_media":156440,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1105],"tags":[],"class_list":{"0":"post-10649","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-finance"},"acf":{"post_reviewer":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.1 (Yoast SEO v25.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ketahui Pengertian Firma, Jenis, dan Syarat untuk Mendirikannya<\/title>\n<meta name=\"description\" content=\"Firma adalah bentuk badan usaha antara dua orang atau lebih dengan nama usaha bersama. 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